Timothy Lindstrom

Timothy Lindstrom is an attorney specializing in the tax law related to conservation easements, and is the author of A Tax Guide to Conservation Easements, 2d. Ed., 2016. He earned a Bachelor of Arts from Kalamazoo College and Law Degree from the University of Virginia.He can be reached by email: [email protected]

Most Recent Articles by Timothy Lindstrom:

Environmental land trusts: Not always a good deal

Jul 20, 2017 — Timothy Lindstrom

WASHINGTON, Virginia — Generally speaking, charitable deductions are a financially losing proposition: that is why a deduction is allowed as a means of supporting and encouraging charitable activity.

With the top income tax rate of 39.6 percent, the very most that a contribution of $100 can generate in tax savings is $39.60.

Put another way, at a minimum, the contribution of $100 will typically result in a loss of $60.40 to the donor.  Charity is definitely not an activity for profit-motivated investors.